Alabama property taxes (2026)

How Alabama property taxes work

Alabama's property taxes are the lowest in the country — a product of Class III assessment: your owner-occupied home is taxed on just 10% of its appraised value. County revenue commissioners run the whole cycle: assess, bill, and collect.

The year runs October to October: bills come due October 1 and are delinquent after December 31, with interest and fees stacking from January 1. October 1 through January 1 is also the annual window for filing exemption claims.

When the county mails a valuation notice (spring, in counties revaluing that year), you have 30 days from the notice date to file a written appeal with the county Board of Equalization — a short window for the state with the least room in the bill for error.

Exemptions favor age: every owner-occupant gets a homestead exemption against state and county taxes, and homeowners 65+ (or blind, or totally disabled at any age) are fully exempt from the state portion — with income-based county exemptions on top.

When payments are due

Due October 1; delinquent after December 31.

How to appeal your assessment

The statewide rule: File a written appeal with your county Board of Equalization within 30 days of the date on your valuation notice

Notices mail in spring where values changed. Thirty days is one of the shortest windows in the country — open the envelope the day it arrives.

1. Read your valuation noticeIt shows the appraised value; your bill runs on 10% of it (Class III owner-occupied). The 30-day appeal deadline runs from the notice date.
2. Call the revenue commissioner's officeRecord errors — wrong square footage, condition, class — often get corrected without a hearing.
3. File your written appeal within 30 daysA letter or the county's form to the Board of Equalization protesting the value. Filing is free.
4. Attend the hearingBring comparable sales, photos, and repair estimates; the board rules on market value.
5. Escalate if neededBoard decisions can be appealed to circuit court within 30 days.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Counties maintain values annually under state equalization oversight, with periodic reappraisals. Class III owner-occupied homes are assessed at 10% of appraised value.

Value notices (Valuation notice) usually mail in spring.

Common questions

When are property taxes due in Alabama?

October 1, with a payment window through December 31 — delinquent January 1, when interest and fees start. The same October-to-January window is when exemption claims are filed.

How do I appeal my Alabama valuation?

File a written appeal with your county Board of Equalization within 30 days of the date on the valuation notice — one of the shortest windows anywhere. Start with a call to the revenue commissioner; record errors get fixed without a hearing.

Do homeowners over 65 pay property taxes in Alabama?

They're fully exempt from the state portion regardless of income, and income-qualified seniors get larger county exemptions too — some pay nothing at all. Claims are filed with the county between October 1 and January 1.

Why are Alabama property taxes so low?

Owner-occupied homes are taxed on only 10% of appraised value (Class III), and millage rates are modest. The result is the lowest effective rates in the nation — which also means a valuation error costs proportionally more, so check the notice.

What happens if I don't pay by December 31?

The taxes go delinquent January 1 with interest and fees, and unpaid properties head to the county's spring tax sale process. Contact your revenue commissioner before that machinery starts.